Today, organisations are witnessing revolution in the field of data processing of accounts. Many
organisations are carrying out their financial accounting activities with the help of computers which can
document, record, collate, allocate and value accounting data and information in very large quantity at
very high speed. The dependence on the accuracy of the programmed instructions given today, the
computer is able to carry out each of these activities with complete accuracy. With such a phenomenal
growth in the field of computer sciences, the auditor should have good knowledge of the components,
general capability of the system and the related terms. In fact, EDP auditing in itself is developing as a
discipline in itself. Auditing and Data Processing
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